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Golden Ratio of Taxation Studies
Published by Manunggal Halim Jaya
ISSN : -     EISSN : 27767868     DOI : https://doi.org/10.52970/grts
Core Subject : Economy,
Economics, Econometrics & Finance
Golden Ratio of Taxation Studies encourages courageous and bold new ideas, focusing on contribution, theoretical, managerial, and social life implications. Golden Ratio of Taxation Studies encourages courageous and bold new ideas, focusing on contribution, theoretical, managerial, and social life implications. Golden Ratio of Taxation Studies fosters the exploration of tax behavior, tax audit, tax policy phenomena.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 72 Documents
 1   2   3   4   5 
Analysis of VAT Policy Toward Overseas Digital Service Providers Through Consumer Regulatory Impact Assessment in Indonesia Cherly Elisabeth
Golden Ratio of Taxation Studies Vol. 3 No. 1 (2023): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i1.296

Abstract

This study aims to examine the extent to which PMK No. 60/PMK.03/2022 is said to meet international standards through Regulatory Impact Assessment in the guidelines of the Organization for Economic Co-operation and Development. This research applies qualitative research with a case study approach. The data in this study are qualitative data sourced from interviews (primary data), observation, and documentation (secondary data). Data analysis was conducted in several stages, namely data collection, data refinement, data processing, data analysis, and conclusion drawing, as well as ten RIA question steps as a measuring tool. The results showed that both PMK 48/2020 and PMK 60/2022 have answered the ten Steps of RIA questions well, but the distribution of benefits to the community still needs to be elaborated in order to increase transparency. Furthermore, easy access to the draft policy of PMK 60/2022 so that the government's intentions and objectives for enacting the policy are clear and understood by the public.
The Influence of Assets, Credit Guarantees, and Interest Rates on Customer Credit Decisions Cherly Elisabeth
Golden Ratio of Taxation Studies Vol. 3 No. 1 (2023): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i1.297

Abstract

This research was conducted to analyze Assets, Credit Guarantees, and Interest Rates on Customer Credit Decisions at Bank SULSLBAR Majene Branch. This study uses a type of quantitative research, quantitative methods are all data expressed in the form of numbers. Data collection was carried out through a questionnaire with a quantitative approach. The sampling technique in this study was simple random sampling with a total of 100 respondents and using multiple regression analysis. The results of the study show that partially assets have a positive and significant effect on customer credit decisions, as evidenced by the t count value which is greater than t table, namely 2.337 > 1.984 and a significance level smaller than 0.05, namely 0.021. The credit guarantee variable partially also has a positive and significant effect on customer credit decisions, as evidenced by the t-value which is greater than t-table, namely 1.999>1.984 and a significance level that is less than 0.05, namely 0.048. The interest rate variable partially has a positive and significant effect on customer credit decisions, as evidenced by the t-value which is greater than t-table, namely 3.648 > 1.984 and a significance level that is smaller than 0.05, namely 0.000. Assets, credit guarantees, and interest rates simultaneously have a positive and significant effect on customer credit decisions, as evidenced by the calculated f value, which is greater than f table, namely 37.074 > 2.92.
Cost-Benefit Analysis of Carbon Tax Policies for the Automotive Industry Nia Handayani
Golden Ratio of Taxation Studies Vol. 4 No. 2 (2024): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i2.616

Abstract

This study examines the implications of carbon tax policies on the automotive industry, aiming to provide insights into environmental, economic, and social aspects. Employing a qualitative research approach, a comprehensive literature review synthesizes existing studies on carbon taxation and its relevance to the automotive sector. The research design involves systematically identifying and analyzing scholarly articles, policy reports, and industry publications. Thematic analysis is conducted to extract key findings regarding the effectiveness of carbon tax policies, their impact on emissions reduction, economic incentives for innovation, and distributional considerations. The findings indicate that carbon taxes serve as effective market-based mechanisms for internalizing carbon emissions' external costs, driving emissions reductions, stimulating technological innovation, and promoting sustainable mobility transitions. However, the regressive nature of carbon taxes raises concerns about their distributional impacts, necessitating targeted interventions to mitigate disparities and promote social equity. Overall, this study underscores the importance of designing and implementing carbon tax policies that balance environmental imperatives with social considerations to achieve sustainable and equitable outcomes.
Implementation of Digital Taxes: Implications for Financial Management in Multinational Companies Mohammad Ridwan Rumasukun; Muhammad Yamin Noch
Golden Ratio of Taxation Studies Vol. 4 No. 2 (2024): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i2.617

Abstract

This qualitative research explores the implications of digital taxation on the financial management practices of multinational companies (MNCs). Employing a systematic review methodology, the study aims to elucidate the impact of digital taxation regimes on MNCs' transfer pricing strategies, profit repatriation decisions, and compliance costs. By analyzing a diverse range of literature from academic databases and reputable sources, the research identifies key themes and insights relevant to the evolving landscape of digital taxation. Findings reveal that digital taxation has prompted MNCs to adapt their transfer pricing methodologies to reflect the value generated by digital activities, ensuring compliance with tax regulations and minimizing tax risks. Moreover, digital taxation influences MNCs' profit repatriation strategies, as they seek to optimize after-tax returns while navigating the complexities of global tax regimes. The study highlights the challenges posed by compliance costs and regulatory uncertainty in the digital taxation landscape, underscoring the need for adaptive strategies and technological solutions to enhance MNCs' financial resilience. Theoretical implications suggest the importance of further research to deepen our understanding of the mechanisms through which digital taxation affects MNCs' financial management practices. Longitudinal studies and comparative analyses across jurisdictions are recommended to inform policy development and managerial decision-making in the dynamic realm of digital taxation. This research contributes to the academic discourse on digital taxation and provides practical insights for MNCs seeking to navigate the complexities of the digital economy.
Influence of Regulatory Tax Changes on Business Strategies in the Telecommunications Industry Rani Fitri
Golden Ratio of Taxation Studies Vol. 4 No. 2 (2024): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i2.618

Abstract

This qualitative study explores the influence of regulatory tax changes on business strategies in the telecommunications industry. The research aims to provide insights into the complex interplay between tax regulations, strategic decision-making, and industry dynamics within the telecommunications sector. Employing a systematic review and synthesis of scholarly literature, the research methodology involves comprehensive data collection, thematic analysis, and interpretation of findings. The results reveal that tax policies significantly shape telecommunications firms' cost structures, profitability, pricing strategies, and market positioning. Differential tax treatments, such as VAT exemptions and digital services tax rates, have profound implications for firms' strategic responses and competitive advantage. Moreover, the study highlights the importance of regulatory intelligence, agility, and flexibility in navigating regulatory complexities and optimizing firms' tax positions. The findings underscore the multifaceted nature of regulatory tax changes and their implications for business strategies, emphasizing the need for proactive assessment, adaptive responses, and industry engagement. This study contributes to a deeper understanding of the dynamic relationship between tax regulations and strategic decision-making in the telecommunications industry, informing evidence-based policymaking and managerial practices.
Cross-Country Study on Taxes and Public Policy in the Health Sector Muhammad Yamin Noch; Mohammad Ridwan Rumasukun
Golden Ratio of Taxation Studies Vol. 4 No. 2 (2024): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i2.619

Abstract

This study aims to comprehensively analyze the impact of taxation policies on health outcomes through a systematic review and thematic analysis of existing literature. Utilizing qualitative research methods, data were collected from academic databases, scholarly journals, and government reports using predefined search terms related to taxation policies and health outcomes. Thematic analysis was employed to identify key themes and patterns across selected studies, focusing on the effectiveness of taxation policies, the role of public policy interventions, and equity considerations. The findings suggest that taxation policies, particularly sin taxes targeting harmful products, play a significant role in shaping health behaviors and improving public health outcomes. However, the effectiveness of these policies may vary depending on contextual factors and the level of compliance. Public policy interventions, including regulatory frameworks and funding mechanisms, are crucial for maximizing the health impact of taxation policies and ensuring equitable access to healthcare services. Equity considerations are paramount in taxation policy design to mitigate socio-economic disparities in healthcare access. This research underscores the importance of cross-country comparative analyses, longitudinal studies, and interdisciplinary approaches to advance knowledge in this field and inform evidence-based policy decisions.
Evaluation of Property Taxes and Their Impact on the Real Estate Market Arif Setyo
Golden Ratio of Taxation Studies Vol. 4 No. 2 (2024): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i2.620

Abstract

This qualitative study explores the impact of property taxes on the real estate market through a comprehensive literature review and thematic analysis. The research aims to elucidate the multifaceted dynamics of property taxation, focusing on its effects on property values, investment behavior, and local government finance. Adopting an exploratory and descriptive research design, the study systematically examines existing literature from diverse sources to uncover underlying themes and patterns related to property taxation. Data collection involves extensive review of scholarly articles, books, reports, and policy documents, employing snowball sampling techniques to enhance comprehensiveness. Thematic analysis is conducted to categorize and interpret key findings, including the capitalization effect of property taxes on property values, the role of tax incentives in stimulating investment, and the challenges posed by property tax dependence in local government finance. The study underscores the importance of considering contextual factors, such as market conditions and socio-economic dynamics, in understanding the complex relationship between property taxes and the real estate market. The findings have implications for policymakers, practitioners, and researchers, highlighting the need for targeted tax relief programs, innovative policy solutions, and interdisciplinary collaboration to address the challenges and opportunities associated with property taxation.
Tax Reform and Its Impact on Gender Equality in the Workforce Wina Suryani
Golden Ratio of Taxation Studies Vol. 4 No. 1 (2024): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i1.621

Abstract

This qualitative research investigates the nexus between tax reform and gender equality in the workforce, aiming to provide insights into the impact of tax policies on labor market dynamics and gender disparities. Employing a systematic literature review methodology, diverse scholarly sources from economics, sociology, gender studies, and public policy are analyzed to discern patterns, themes, and relationships within the data. The study examines the differential effects of tax reforms on men and women, highlighting disparities in labor force participation, earnings distribution, and economic empowerment. Findings suggest that tax policies intersect with broader socio-economic inequalities, magnifying disparities experienced by marginalized groups, particularly women of color and immigrant women. However, the research also identifies opportunities for promoting gender equality through targeted tax incentives, progressive taxation schemes, and gender-responsive public finance measures. The study underscores the importance of adopting intersectional approaches to tax reform and integrating gender perspectives into policy design, implementation, and evaluation processes to foster greater inclusivity and equity within tax systems.
Income Tax and Its Influence on Work Motivation: A Human Resource Management Perspective Doni Saputra
Golden Ratio of Taxation Studies Vol. 4 No. 1 (2024): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i1.622

Abstract

This research explores the intricate relationship between income tax policies and work motivation within organizational contexts. The study aims to empirically examine how income tax influences work motivation and to provide evidence-based recommendations for enhancing organizational policies and practices. Adopting a quantitative descriptive research design, data were collected through surveys or structured interviews from a diverse sample of employees across different industries. The analysis revealed that the tax burden and disposable income significantly impact employees' financial incentives and disincentives for work. Moreover, perceptions of tax fairness and distributive justice play a crucial role in shaping employees' attitudes toward work and organizational commitment. The findings underscore the need for organizations to consider the psychological and behavioral responses of employees to income tax policies and to develop strategies to mitigate negative impacts on work motivation. Key recommendations include fostering trust between taxpayers and tax authorities, promoting perceptions of fairness in tax policies, and creating a supportive organizational environment. This study contributes to advancing knowledge in both academic and practical realms, facilitating informed decision-making for organizational leaders and policymakers.
Income Tax and Its Influence on Work Motivation: A Human Resource Management Perspective Dita Kusuma
Golden Ratio of Taxation Studies Vol. 4 No. 1 (2024): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i1.623

Abstract

This qualitative research explores the intricate relationship between income tax policies and work motivation from multiple perspectives, including economic, psychological, sociological, and organizational behavior. The study aims to understand how income tax policies influence employees' attitudes, behaviors, and perceptions within organizational settings. The research methodology involves a systematic literature review and thematic analysis of existing scholarly literature. Data collection entails comprehensive searches of electronic databases and manual searches of bibliographies to identify relevant sources. The data analysis process involves iterative cycles of reading, coding, and thematic synthesis to identify patterns, themes, and theoretical insights embedded within the literature. The results reveal that income tax policies have multifaceted impacts on work motivation, shaping employees' attitudes, behaviors, and organizational dynamics. From an economic perspective, taxation policies influence labor supply, turnover rates, and compensation expectations. From a psychological standpoint, taxation policies impact employees' perceptions of fairness, autonomy, and control. Sociologically, taxation policies reflect broader societal values and power dynamics, shaping organizational culture and employee experiences. The findings underscore the importance of aligning taxation policies with organizational values and objectives to promote a culture of fairness, equity, and inclusivity within the organization. Transparent communication about taxation policies and their implications for compensation and benefits is essential for fostering a positive work environment conducive to motivation and performance.

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